Donald Trump has said he finds it “inconceivable” that a lawyer would record discussions with a client, following the disclosure that his former personal attorney secretly taped their conversation about a potential payment for a former Playboy model who claimed she had an affair with the US president before the 2016 election.

The recording was part of a large collection of documents and electronic records seized by earlier this year by federal authorities from Michael Cohen, a long-time associate and self-proclaimed “fixer” for the US president.

In a tweet, Mr Trump called such taping “totally unheard of & perhaps illegal”.

Inconceivable that the government would break into a lawyer’s office (early in the morning) - almost unheard of. Even more inconceivable that a lawyer would tape a client - totally unheard of & perhaps illegal. The good news is that your favorite President did nothing wrong!

He also asserted: “The good news is that your favorite President did nothing wrong!”

Mr Cohen had made a practice of recording conversations, without the knowledge of those he was speaking to.

New York state law allows for recordings of conversations with only the consent of one party; other jurisdictions require all parties to agree to a recording. It is not immediately clear where Mr Trump and Mr Cohen were located at the time the recording was made.

His campaign had said it knew nothing about any payment to ex-centrefold model Karen McDougal. It could also further entangle the president in a criminal investigation that for months has targeted Mr Cohen.

Transparency groups and Democrats have argued that the secret efforts to silence Mr Trump’s accusers, including a payment to adult film actress Stormy Daniels, should be investigated by the Federal Election Commission as potential violations of campaign finance laws, which require disclosure of campaign expenditures.

Michael Cohen described himself as Mr Trump’s ‘fixer’ (AP)

Mr Trump’s legal advisers have argued that any payments to accusers would have been made regardless of his presidential candidacy, and that no violation occurred.

Former Trump loyalist Mr Cohen has hired a new attorney, Clinton White House era veteran Lanny Davis, and disassociated himself from the president as both remain under investigation. Mr Cohen has not been charged with a crime.

Current Trump attorney Rudy Giuliani said the payment was never made and the brief recording shows Mr Trump did nothing wrong.

Mr Giuliani said: “The transaction that Michael is talking about on the tape never took place, but what’s important is: if it did take place, the president said it has to be done correctly and it has to be done by cheque” to keep a proper record of it.

Mr Davis said: “Any attempt at spin cannot change what is on the tape.

“When the recording is heard, it will not hurt Mr Cohen.”

The recording was first reported on Friday by The New York Times.

The FBI raided Mr Cohen’s office, home and hotel room in April, searching in part for information about payments to Ms McDougal and porn actress Stormy Daniels, who received a 130,000 dollar payment from Mr Cohen before the election to keep quiet about a sexual relationship she claims she had with Mr Trump.

The FBI investigation is separate from special counsel Robert Mueller’s probe of election interference in 2016 and potential obstruction of justice by those in the president’s orbit.

Referring to that raid, Mr Trump called it “inconceivable that the government would break into a lawyer’s office (early in the morning)”.